In accounting, a T account is a visual aid used to show individual ledger accounts. Called T account because it looks like the letter T with the account title at top and debits on the left and credits on the right. A T account is one of the ways that accountants keep tabs on transactions, by showing clearly which side of the account is increasing and which is decreasing. This format helps in sense making as to how debits and credits affect different accounts in double entry bookkeeping.
